CIS Payment and Deduction Statement

When you employ the services of Sub-contractors, you must provide Sub-contractors with a written statement to every sub-contractors you make a deduction from. You need to complete this statement every month.

Please find below a Payment Deduction Statement.

[Click Here]

Archers Accountants recommend that keep a copy of a partially completed CIS Payment and Deduction Statement for each sub-contractor completing only the following details:

  • Contractors name
  • Contractors Address
  • Employers Reference
  • Subcontractors full name
  • Subcontractors Unique Tax Reference (UTR)
  • Subcontractors Verification number (only when deducting higher rate, it is unlikely you will be ¬†make a deduction at the higher rate)



Each month you only need to complete the date and the payment amounts, saving time and reducing errors.